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09-14T16:42:07+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/guidance-released-on-employee-payroll-tax-deferral/</loc><lastmod>2020-10-02T20:00:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/2020-2021-special-per-diem-rates-released/</loc><lastmod>2020-10-02T19:59:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/final-regulations-limit-dividends-received-deduction/</loc><lastmod>2020-10-02T19:58:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/distributions-by-terminated-s-corporations-addressed-in-final-regs/</loc><lastmod>2020-10-02T19:57:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/final-regs-clarify-ratable-rehabilitation-credit-is-still-a-single-credit/</loc><lastmod>2023-01-04T22:47:13+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/final-regulations-update-definition-of-qualifying-relative/</loc><lastmod>2020-10-02T19:55:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/medicaid-coverage-of-covid-testing-is-not-minimum-essential-coverage/</loc><lastmod>2020-10-02T19:54:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/irs-clarifies-provisions-of-the-secure-and-the-bipartisan-american-miners-acts/</loc><lastmod>2020-10-02T19:53:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/10/final-regulations-provide-additional-beat-guidance/</loc><lastmod>2020-10-02T19:52:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/11/social-security-wage-cap-and-benefit-amounts-increase-for-2021/</loc><lastmod>2020-11-03T20:00:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/11/irs-finalizes-100-percent-bonus-depreciation-regulations/</loc><lastmod>2020-11-03T19:59:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/11/final-regulations-reflect-tcja-changes-to-entertainment-and-meal-deductions/</loc><lastmod>2020-11-03T19:58:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/11/final-regulation-addresses-tax-withholding-on-certain-periodic-retirement-and-annuity-payments/</loc><lastmod>2020-11-03T19:58:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/11/irs-issues-final-regulations-on-wage-withholding-redesigned-w-4/</loc><lastmod>2020-11-03T19:57:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/11/final-regulations-released-on-qualified-able-programs-and-accounts/</loc><lastmod>2020-11-03T19:56:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/11/final-regulations-clarify-deductions-allowed-to-estates-non-grantor-trusts/</loc><lastmod>2020-11-03T19:55:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/11/final-regulations-on-foreign-persons-transfer-of-partnership-interest/</loc><lastmod>2020-11-03T19:54:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/12/irs-releases-2021-inflation-adjusted-tax-tables-standard-deduction-amt-and-other-amounts/</loc><lastmod>2020-12-02T23:29:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/12/2021-inflation-adjustments-for-pension-plans-retirement-accounts-released/</loc><lastmod>2020-12-02T23:28:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/12/supreme-court-hears-oral-arguments-in-aca-challenge/</loc><lastmod>2020-12-02T23:27:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/12/guidance-for-applying-new-proposed-bonus-depreciations-regs/</loc><lastmod>2020-12-02T23:26:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/12/life-expectancy-and-distribution-period-tables-for-rmds-updated/</loc><lastmod>2020-12-02T23:25:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/12/guidance-on-form-w-2-reporting-of-deferred-employee-tax/</loc><lastmod>2020-12-02T23:23:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/12/proposed-regs-address-state-and-local-tax-payments-by-partnerships-s-corporations/</loc><lastmod>2020-12-02T23:22:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2020/12/forbes-names-flaherty-salmin-cpas-among-americas-top-recommended-tax-and-accounting-firms-2/</loc><lastmod>2022-12-20T20:45:48+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/01/final-regs-define-real-property-for-like-kind-exchanges/</loc><lastmod>2023-07-06T22:37:20+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/01/ppp-deduction-safe-harbor-if-loan-not-forgiven/</loc><lastmod>2023-01-05T00:14:10+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/01/final-regulations-address-transportation-fringe-benefits/</loc><lastmod>2023-04-07T01:22:18+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/01/irs-spotlights-upcoming-tax-filing-season/</loc><lastmod>2021-01-04T22:27:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/01/irs-warns-taxpayers-and-tax-professionals-against-scams-and-identity-theft-schemes/</loc><lastmod>2021-01-04T22:26:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/01/irs-proposes-regs-on-centralized-partnership-audit-regime/</loc><lastmod>2023-02-04T20:01:58+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/01/final-regs-on-silo-r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rs-extends-federal-tax-filing-and-payment-deadlines-for-certain-taxpayers-affected-by-covid-19/</loc><lastmod>2021-05-04T23:45:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/05/guidance-on-temporary-full-deduction-for-business-meals/</loc><lastmod>2021-05-04T23:44:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/05/guidance-for-claiming-employee-retention-credit-for-first-and-second-quarters-in-2021/</loc><lastmod>2021-05-04T23:43:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/05/cobra-premium-assistance-guidance/</loc><lastmod>2021-05-04T23:41:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/05/suspension-of-excess-advance-premium-tax-credit-repayment/</loc><lastmod>2023-01-04T22:45:34+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/05/deposit-penalty-relief-extended-for-covid-19-employer-credits/</loc><lastmod>2021-05-04T23:39:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/05/individuals-experiencing-homelessness-can-receive-eips/</loc><lastmod>2021-05-04T23:38:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/05/split-dollar-insurance-benefits-were-compensation-not-distribution/</loc><lastmod>2021-05-04T23:37:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/05/empowerment-zone-designations-automatically-extended-through-2025/</loc><lastmod>2021-05-04T23:36:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/white-house-proposes-1-8-trillion-american-families-plan/</loc><lastmod>2021-06-01T22:15:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/refunds-coming-for-excluded-2020-unemployment-pay/</loc><lastmod>2021-06-01T22:14:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/safe-harbor-for-certain-ppp-loan-recipients-who-did-not-deduct-expenses/</loc><lastmod>2021-06-01T22:13:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/simplified-return-procedures-for-advance-child-credit-payments-and-eips/</loc><lastmod>2021-06-01T22:12:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/guidance-on-cobra-premium-assistance-related-tax-credit/</loc><lastmod>2023-01-05T00:11:02+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/employers-entitled-to-claim-refundable-tax-credits-for-providing-paid-sick-leaves-to-employees/</loc><lastmod>2023-01-05T00:11:27+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/options-for-taxpayers-who-cant-pay-in-full/</loc><lastmod>2021-06-01T22:09:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/taxpayers-urged-to-create-emergency-preparedness-plans/</loc><lastmod>2021-06-01T22:08:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/dependent-care-carryover-extended-claims-period-treatment-clarified/</loc><lastmod>2023-01-05T00:12:03+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/treasury-invest-in-irs-improve-compliance/</loc><lastmod>2021-06-01T22:07:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/06/michael-jackson-estate-assets-valued/</loc><lastmod>2021-06-01T22:07:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/07/supreme-court-rejects-affordable-care-act-challenge/</loc><lastmod>2023-01-05T00:10:13+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/07/american-rescue-plan-tax-credit-faqs/</loc><lastmod>2021-07-02T22:21:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/07/child-tax-credit-letters-being-sent/</loc><lastmod>2021-07-02T22:20:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/07/final-disaster-deadline-postponement-regulations/</loc><lastmod>2021-07-02T22:19:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/07/residential-rental-property-depreciation-procedures/</loc><lastmod>2023-07-06T22:36:13+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/07/eligible-partnerships-may-file-amended-returns/</loc><lastmod>2023-01-04T22:45:05+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/07/marriage-was-valid-for-estate-tax-purposes/</loc><lastmod>2021-07-02T22:16:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/07/beat-qdp-reporting-requirement-deferred/</loc><lastmod>2021-07-02T22:15:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/irs-announces-new-online-tools-to-help-taxpayers-manage-child-tax-credit-payments/</loc><lastmod>2021-08-10T23:00:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/penalty-relief-for-certain-pass-through-forms/</loc><lastmod>2023-01-05T00:05:47+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/no-surprise-billing-act-interim-and-proposed-regulations/</loc><lastmod>2023-01-05T00:06:06+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/irs-issues-proposed-electronic-filing-requirements-for-specified-returns-and-other-documents/</loc><lastmod>2021-08-10T22:57:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/treasury-secretary-yellen-addresses-support-for-corporate-global-minimum-tax/</loc><lastmod>2021-08-10T22:56:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/farm-nol-election-procedures-provided/</loc><lastmod>2021-08-10T22:55:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/irs-provides-answers-to-question-pertaining-to-treasury-grants-and-related-taxes/</loc><lastmod>2023-01-05T00:08:47+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/irs-highlights-website-and-online-tools/</loc><lastmod>2021-08-10T22:53:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/08/flaherty-salmin-cpas-named-to-2021-ipa-400-firm-list/</loc><lastmod>2022-12-20T20:41:14+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/2021-luxury-auto-depreciation-caps-and-lease-inclusion-amounts-issued/</loc><lastmod>2021-09-03T22:00:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/guidance-for-claiming-employee-retention-credit-in-third-and-fourth-quarters-of-2021/</loc><lastmod>2021-09-03T21:59:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/gross-receipts-safe-harbor-for-employers-claiming-employee-retention-credit/</loc><lastmod>2021-09-03T21:58:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/transition-relief-guidance-for-employers-claiming-the-wotc/</loc><lastmod>2021-09-03T21:36:12+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/ppp-direct-forgiveness-portal-created-loan-questionnaire-discontinuance-explained/</loc><lastmod>2021-09-03T21:56:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/irs-releases-information-on-ctc-update-portal-for-payments/</loc><lastmod>2021-09-03T21:55:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/guidance-provided-on-premium-assistance-for-cobra-continuation-coverage/</loc><lastmod>2023-01-04T22:43:53+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/foreign-tax-credit-did-not-apply-against-net-investment-income-tax/</loc><lastmod>2023-01-04T22:44:20+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/09/unknown-gift-tax-return-could-be-reasonable-cause-for-late-filing/</loc><lastmod>2021-09-03T21:52:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/2021-2022-special-per-diem-rates-released/</loc><lastmod>2021-10-05T23:00:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/qualified-sick-and-family-leave-wages-reporting-guidance-issued/</loc><lastmod>2023-01-04T22:43:09+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/temporary-proposed-regs-authorize-assessment-of-erroneous-refund-of-covid-19-employment-tax-credits/</loc><lastmod>2021-10-05T22:58:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/final-foreign-partner-withholding-regulations-to-be-deferred-until-2023/</loc><lastmod>2021-10-05T22:57:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/irs-reminds-taxpayers-to-file-and-pay-2020-tax-returns-by-october-15-due-date/</loc><lastmod>2021-10-05T22:56:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/taxpayers-urged-to-develop-emergency-preparedness-plans-for-surviving-natural-disasters/</loc><lastmod>2021-10-05T22:55:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/irs-reminder-for-classification-of-workers-as-employees-or-independent-contractors/</loc><lastmod>2023-09-08T21:53:55+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/use-of-e-signatures-approved-for-certain-forms/</loc><lastmod>2021-10-05T22:53:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/10/tax-court-had-jurisdiction-over-innocent-spouse-case/</loc><lastmod>2021-10-05T22:52:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/social-security-wage-cap-and-benefit-amounts-increase-for-2022/</loc><lastmod>2021-11-03T11:00:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/second-circuit-affirms-salt-cap-constitutionality/</loc><lastmod>2021-11-03T22:59:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/irs-highlights-work-opportunity-tax-credit-to-help-employers-hire-workers/</loc><lastmod>2021-11-03T22:58:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/irs-highlights-deductions-for-cash-donations-by-non-itemizers/</loc><lastmod>2021-11-03T22:57:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/cobra-extension-guidance-clarified/</loc><lastmod>2023-01-04T22:41:52+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/areas-eligible-for-extension-of-replacement-period-for-livestock-sold-because-of-drought/</loc><lastmod>2021-11-03T22:55:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/ex-spouse-health-insurance-premiums-deductible-as-alimony/</loc><lastmod>2021-11-03T22:54:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/irs-highlights-tax-withholding-estimator/</loc><lastmod>2023-02-04T19:59:42+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/llc-tax-exempt-determination-letter-requirements-released/</loc><lastmod>2023-04-07T01:21:49+00:00</lastmod></url><url><loc>https://fs-cpa.com/2021/11/final-regulations-update-section-301-regulations-to-reflect-statutory-changes/</loc><lastmod>2021-11-03T22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a.com/2023/01/irs-provides-guidance-on-iras-prevailing-wage-and-apprenticeship-requirements-and-construction-installation-dates-notice-2022-61-ir-2022-208/</loc><lastmod>2023-10-03T22:43:51+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/01/irs-notifies-taxpayers-of-deadlines-for-withdrawals-from-ira-and-retirement-plans-for-taxpayers-aged-above-72-ir-2022-217/</loc><lastmod>2023-02-04T19:54:15+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/01/fincen-proposed-regulations-address-beneficial-ownership-information-access-and-safeguards-fincen-proposed-rule-rin-1506-ab59/</loc><lastmod>2023-02-04T19:55:02+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/01/final-regulations-add-automatic-extension-for-affordable-care-act-reporting-and-clarify-minimum-essential-coverage-t-d-9970/</loc><lastmod>2023-02-04T19:55:33+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/01/irs-office-of-appeals-to-focus-on-staffing-technology-in-coming-year/</loc><lastmod>2023-02-04T19:56:04+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/01/audits-in-2017-and-2019-were-not-targeted-tigta/</loc><lastmod>2023-02-04T19:56:35+00:00</lastmod></url><url><loc>https://fs-cpa.com/2022/10/brighten-your-tax-outlook-with-the-energy-efficient-commercial-buildings-deduction/</loc><lastmod>2023-10-03T22:50:07+00:00</lastmod></url><url><loc>https://fs-cpa.com/2022/10/social-security-benefits-whens-the-right-time-to-start/</loc><lastmod>2023-12-07T20:08:11+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/03/cost-segregation-study-can-boost-your-cash-flow/</loc><lastmod>2023-03-11T20:45:18+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/01/understanding-the-centralized-partnership-audit-rules/</loc><lastmod>2024-04-04T22:29:35+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/treasury-out-promoting-inflation-reduction-act-as-gop-works-to-repeal-it-irs/</loc><lastmod>2023-03-04T00:35:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/2023-luxury-auto-depreciation-caps-and-lease-inclusion-amounts-issued-rev-proc-2023-14/</loc><lastmod>2023-10-03T22:43:04+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/irs-urges-employees-to-use-savers-credit-and-save-more-in-2023-ir-2022-224/</loc><lastmod>2023-04-07T01:21:21+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/treasury-announces-clean-vehicle-tax-benefits-faqs-planned-guidance-notice-2023-1-fs-2022-42/</loc><lastmod>2024-01-10T22:52:49+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/guidance-issued-on-incremental-cost-for-commercial-clean-vehicle-credit-notice-2023-9/</loc><lastmod>2024-01-10T22:53:31+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/irs-delays-new-third-party-settlement-reporting-threshold-enforcement-notice-2023-10/</loc><lastmod>2023-03-04T00:35:31+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/energy-efficient-commercial-building-deduction-applicable-reference-standard-announced-announcement-2023-1/</loc><lastmod>2024-04-04T22:29:04+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/treasury-irs-issue-guidance-on-corporate-stock-repurchase-excise-tax-in-advance-of-proposed-regulations-notice-2023-2/</loc><lastmod>2023-03-04T00:36:13+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/rules-of-the-house-could-affect-tax-policy-in-2023/</loc><lastmod>2023-03-04T00:36:46+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/taxpayer-advocate-collins-optimistic-for-2023/</loc><lastmod>2023-03-04T00:37:18+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/self-directed-iras-handle-with-care/</loc><lastmod>2023-12-07T20:06:30+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/02/whats-your-business-worth-beware-rules-of-thumb/</loc><lastmod>2023-11-07T23:17:04+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/03/irs-clarifies-federal-tax-status-of-special-payments-made-by-21-states-in-2022-ir-2023-23/</loc><lastmod>2023-04-07T01:18:56+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/03/irs-changes-definitions-for-new-clean-vehicle-credit-updates-faqs-notice-2023-16-ir-2023-18-fs-2023-4/</loc><lastmod>2024-01-10T22:52:01+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/03/irs-establishes-low-income-communities-bonus-credit-program-for-energy-investment-credit-ir-2023-26-notice-2023-17/</loc><lastmod>2023-12-07T20:00:24+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/03/advanced-energy-project-program-established-ir-2023-27-notice-2013-18/</loc><lastmod>2023-12-07T20:04:47+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/03/new-rules-and-conditions-for-real-estate-developer-alternative-cost-method-rev-proc-2023-9/</loc><lastmod>2023-12-07T20:05:56+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/03/irs-allows-taxpayers-electronically-filing-form-1040-x-to-choose-direct-deposit-ir-2023-22/</loc><lastmod>2023-04-07T01:19:42+00:00</lastmod></url><url><loc>https://fs-cpa.com/2023/03/treasury-welcomes-clear-guidance-on-pillar-t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mod></url><url><loc>https://fs-cpa.com/2025/03/tim-flaherty-named-to-power-list-by-rochester-business-journal/</loc><lastmod>2025-03-31T21:18:18+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/04/fincen-removes-boi-reporting-requirement-for-u-s-companies-u-s-persons-rin-1506-ab49/</loc><lastmod>2025-07-01T19:09:55+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/04/irs-appoints-melanie-krause-as-acting-commissioner-ir-2025-24/</loc><lastmod>2025-05-02T21:37:53+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/04/grant-payment-to-corporation-was-not-excluded-from-income-cf-headquarters-corp-tc/</loc><lastmod>2025-05-02T21:37:53+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/04/parent-not-entitled-to-deemed-paid-foreign-tax-credits-for-taxes-paid-by-lower-tier-cfcs-eaton-corporation-and-subsidiaries-tc/</loc><lastmod>2025-05-02T21:37:53+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/04/payments-to-ex-wife-not-deductible-alimony-martino-jr-ca-11/</loc><lastmod>2025-05-02T21:37:52+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/05/aicpa-applauds-passage-of-tax-administration-bills-in-the-house/</loc><lastmod>2025-06-05T20:03:17+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/05/value-claimed-on-tax-return-exceeded-valuation-of-easement-liable-for-misstatement-penalty-ranch-springs-llc-tc/</loc><lastmod>2025-06-05T20:03:17+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/05/population-figures-provided-for-calculating-low-income-housing-tax-credits-notice-2025-18/</loc><lastmod>2025-06-05T20:03:17+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/05/qtip-value-includible-in-gross-estate-not-reduced-by-settlement-kalikow-est-ca-2/</loc><lastmod>2025-06-05T20:03:17+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/05/individual-not-entitled-to-forfeiture-loss-deduction-for-public-policy-reasons-hampton-tcm/</loc><lastmod>2025-06-05T20:03:16+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/06/taxpayers-passport-may-be-denied-revoked-only-if-tax-liability-is-legally-enforceable-garcia-tc/</loc><lastmod>2025-07-01T19:09:12+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/06/irs-urges-taxpayers-to-safeguard-financial-records-ahead-of-disaster-season-ir-2025-55/</loc><lastmod>2025-07-01T19:09:12+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/06/payments-to-stepchildren-were-not-deductible-for-estate-tax-purposes-spizzirri-est-ca-11/</loc><lastmod>2025-07-01T19:09:12+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/06/interim-final-rule-calculates-user-fees-for-estate-tax-closing-letter-t-d-10031-nprm-reg-107459-24/</loc><lastmod>2025-07-01T19:09:11+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/06/tax-court-correctly-dismissed-individuals-challenge-to-delinquent-tax-debt-certification-shaikh-ca-3/</loc><lastmod>2025-07-01T19:09:11+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/06/treasury-secretary-bessent-to-lean-on-ai-to-cover-workforce-reductions/</loc><lastmod>2025-07-01T19:09:10+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/07/supreme-court-rules-tax-court-lacks-jurisdiction-where-irs-withdraws-levy-commissioner-v-zuch-sct/</loc><lastmod>2025-08-07T22:06:08+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/07/irs-collects-more-than-5-trillion-in-2024-ir-2025-63/</loc><lastmod>2025-08-07T22:06:08+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/07/change-of-accounting-method-procedures-updated-rev-proc-2025-23/</loc><lastmod>2026-04-07T01:25:04+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/07/additional-transition-relief-provided-for-brokers-required-to-file-form-1099-da-notice-2025-33-ir-2025-67/</loc><lastmod>2025-08-07T22:06:08+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/07/tax-court-lacked-jurisdiction-as-irs-failed-to-establish-valid-notice-of-deficiency-cano-tcm/</loc><lastmod>2025-08-07T22:06:07+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/07/tefra-partnership-not-entitled-to-exclude-partners-distributive-shares-from-self-employment-income-soroban-capital-partners-lp-tcm/</loc><lastmod>2025-07-01T22:22:43+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/08/irs-details-new-deductions-for-tips-overtime-car-loans-and-seniors-fs-2025-03/</loc><lastmod>2026-04-07T01:24:17+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/08/gao-report-highlights-irs-challenges-to-irs-improving-the-taxpayer-experience/</loc><lastmod>2025-09-05T23:19:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/08/large-corporation-audits-down-as-irs-focuses-on-high-income-individuals-and-partnerships/</loc><lastmod>2025-09-05T23:19:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/08/irs-addresses-withholding-and-reporting-for-uncashed-and-reissued-retirement-plan-checks-rev-rul-2025-15/</loc><lastmod>2025-09-05T23:19:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/08/treasury-and-irs-withdraw-proposed-regulations-on-built-in-gain-and-loss-reg-125710-18/</loc><lastmod>2026-04-07T01:24:17+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/08/rule-on-gross-proceeds-reporting-by-brokers-removed-from-cfr-t-d-10021/</loc><lastmod>2025-09-05T23:19:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/08/staffing-issues-lead-2026-challenges-for-irs-nta-ir-2025-71/</loc><lastmod>2025-09-05T23:19:00+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/08/etaac-issues-2025-annual-report-with-recommendations-to-congress-and-irs-ir-2025-72/</loc><lastmod>2025-09-05T23:18:59+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/09/irs-announces-no-changes-to-2025-returns-or-withholding-under-obbba-ir-2025-82/</loc><lastmod>2026-04-07T01:23:44+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/09/irs-lists-faqs-on-expiration-of-energy-credits-and-deductions-under-obbb-and-more-fs-2025-5-ir-2025-86/</loc><lastmod>2026-04-07T01:25:58+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/09/irs-provides-guidance-for-beginning-of-construction-for-applicable-wind-and-solar-facilities-notice-2025-42/</loc><lastmod>2026-04-07T01:25:57+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/09/tigta-critical-of-irs-level-of-service-and-wait-time-reporting/</loc><lastmod>2025-10-02T22:12:59+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/09/fincen-delays-investment-adviser-rules-until-2028-fincen-exemptive-relief-order/</loc><lastmod>2025-10-02T22:12:58+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/10/proposed-regs-identify-occupations-eligible-for-no-tax-on-tips-deduction-define-qualified-tips-nprm-reg-110032-25/</loc><lastmod>2026-04-07T01:23:05+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/10/irs-issues-final-regulations-amending-catch-up-contribution-rules-td-10033-ir-2025-91/</loc><lastmod>2026-04-07T01:23:05+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/10/streamlined-procedures-provided-for-research-and-experimental-expenditure-elections-and-accounting-method-changes-rev-proc-2025-28/</loc><lastmod>2026-04-07T01:23:05+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/10/wages-not-deductible-as-qualified-business-income-deduction-savage-tc/</loc><lastmod>2025-11-07T20:26:13+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/10/married-couple-not-entitled-to-plug-in-vehicle-credit-beyond-year-of-purchase-moon-tc/</loc><lastmod>2025-11-07T20:26:13+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/10/fincen-proposed-regs-delay-investment-adviser-rules-until-2028-fincen-rin-1506-ab58-and-1506-ab69/</loc><lastmod>2025-11-07T20:26:12+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/11/irs-releases-2026-inflation-adjusted-tax-tables-standard-deduction-amt-and-other-amounts-rev-proc-2025-32-ir-2025-103/</loc><lastmod>2025-11-07T20:27:18+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/11/2025-2026-special-per-diem-rates-released-notice-2025-54/</loc><lastmod>2025-11-07T20:27:55+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/11/irs-provides-transitional-guidance-on-reporting-passenger-vehicle-loan-interest-under-the-obbba-notice-2025-57-ir-2025-105/</loc><lastmod>2025-11-07T20:28:43+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/11/irs-revises-and-updates-form-1099-k-frequently-asked-questions-under-obbba-reporting-provisions-fs-2025-8-ir-2025-107/</loc><lastmod>2025-11-07T20:29:51+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/11/social-security-wage-cap-and-benefit-amounts-increase-for-2026-ssa-press-release-ssa-fact-sheet/</loc><lastmod>2025-11-07T20:30:37+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/11/irs-lists-faqs-on-employee-retention-credits-under-erc-compliance-provisions-of-the-obbba-fs-2025-7-ir-2025-106/</loc><lastmod>2026-04-07T01:22:02+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/11/irs-identifies-drought-stricken-areas-for-tax-relief-after-involuntary-sale-of-livestock-notice-2025-52-ir-2025-93/</loc><lastmod>2025-12-03T23:43:04+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/11/final-regulations-issued-on-reporting-requirements-of-average-income-test-for-low-income-housing-credit-t-d-10036/</loc><lastmod>2025-12-03T23:43:04+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/12/irs-grants-2025-penalty-relief-for-new-tip-and-overtime-reporting-rules-notice-2025-62-ir-2025-110/</loc><lastmod>2025-12-03T23:44:50+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/12/2026-inflation-adjustments-for-pension-plans-retirement-accounts-released-notice-2025-67-ir-2025-111/</loc><lastmod>2025-12-03T23:45:59+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/12/interim-guidance-provided-on-the-exclusion-of-interest-on-loans-secured-by-rural-or-agricultural-real-property-issued-notice-2025-71-ir-2025-113/</loc><lastmod>2025-12-03T23:46:42+00:00</lastmod></url><url><loc>https://fs-cpa.com/2025/12/irs-releases-safe-harbor-for-investment-and-grantor-trusts-to-stake-digital-assets-rev-proc-2025-31/</loc><lastmod>2026-01-09T01:22:51+00:00</lastmod><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